THE SATURDAY CLUB LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3

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ITA/135/2019HC CalcuttaWBCHCO001433201707 July 2023Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY3 pages
AI SummaryRemanded

What did the High Court hold?

The court acknowledged the submission of a copy of the application and the filing of affidavits. The matter was adjourned for further hearing.

What were the facts?

The original record for GA/3/2024 could not be traced by the Registrar. The appellant's counsel provided a copy of the application, which was accepted as the original. Affidavits have been filed by both parties.

What were the issues?

The primary issue was the unavailability of the original court record for the application. The court also dealt with procedural aspects of filing affidavits.

AI-generated summary — verify with the full judgment below

OD – 1 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE

IA NO. GA/3/2024 ITA/135/2019 THE SATURDAY CLUB LTD Vs PRINCIPAL COMMISSIONER OF INCOME TAX-3

BEFORE : THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM

And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15th January, 2025

Appearance : Mr. R.K. Murarka, Sr. Adv. Ms. Sutapa Roy Chowdhury, Adv. Ms. Aratrika Roy, Adv. . . .for the appellant.

Mr. Prithu Dudheria, Adv. …for the respondent.

The Court : We have heard Mr. R.K. Murarka, learned senior advocate appearing for the appellant/assessee and Mr. Prithu Dudheria, learned senior standing counsel appearing for the respondent/revenue. The learned Registrar, Original Side, has submitted a report dated January 13, 2025 stating that the original record relating to GA/3/2024 could not be traced out. The learned senior advocate appearing for the appellant has furnished a copy of the same and the said copy be treated as the original till

the original application is traced out. The copy of the affidavit in opposition is available and today, the assessee has filed the affidavit in reply. List the matter on 22nd January, 2025.

(T.S. SIVAGNANAM)

(CHIEF JUSTICE)

(HIRANMAY BHATTACHARYYA, J.)

S.Das/ AR[CR]

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